Central Goods and Services Tax Act, 2017
Chapter XV - Demand and Recovery
Section 83 - Provisional attachment to protect revenue in certain cases
83. Provisional attachment to protect revenue in certain cases
1[(1) Where, after the initiation of any proceeding under Chapter XII, Chapter XIV or Chapter XV, the Commissioner is of the opinion that for the purpose of protecting the interest of the Government revenue it is necessary so to do, he may, by order in writing, attach provisionally, any property, including bank account, belonging to the taxable person or any person specified in sub-section (1A) of section 122 , in such manner as may be prescribed.]1
(2) Every such provisional attachment shall cease to have effect after the expiry of a period of one year from the date of the order made under sub-section (1).
1. Substituted (w.e.f. 01.01.2022 vide Notification No. 39/2021-Central Tax dated 21.12.2021) vide Section 115 of the Finance Act, 2021 dated 28.03.2021 for
"(1) Where during the pendency of any proceedings under section 62 or section 63 or section 64 or section 67 or section 73 or section 74, the Commissioner is of the opinion that for the purpose of protecting the interest of the Government revenue, it is necessary so to do, he may, by order in writing attach provisionally any property, including bank account, belonging to the taxable person in such manner as may be prescribed."
Act
- Section 63 - Assessment of unregistered persons
- Section 64 - Summary assessment in certain special cases
- Section 74 - Determination of tax, pertaining to the period up to Financial Year 2023 24, not paid or short paid or erroneously refunded or input tax credit wrongly availed or utilised by reason of fraud or any willful-misstatement or suppression of facts
